The drive is about 45 minutes. If there's lots of snow on the ground you may want to go through Montgomery and bypass 105. That road has a very steep long hill, cresting about halfway along that highway. I've always crossed at Abercorn (Canada)/Richford (Vermont). The crossing is a state road, one lane. I would be surprised if there were more than 2 cars in line.
The exchange rate now is about 1 USD = 1.25 CAD. There's 13% sales tax on everything short of oxygen. Get gas in Richford.
Sent from the driver's seat of my car while in motion.